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Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the respondent and is armed with instructions to proceed in the matter. Hence, by consent expressed by both parties, these Writ Petitions are disposed finally even at the stage of admission. 2. The challenge is to four orders of assessment, all dated 09.02.2021, for the periods 2017-18 to 2020-21, passed in terms of the Tamil Nadu Goods and Service Tax Act, 2017 (in short 'TNGST Act'). Admittedly, personal hearing ...

Mar 11, 2021  

Heard Mr.V.Sridharan, learned Senior Counsel representing Mr.S.P.Maharajan for the petitioner, Mr.G.Rajaraman, Central Government Standing Counsel for R1, the learned Government Advocate Mr.G.Arjunan for R2 and the learned counsel Mr.C.Godwin for the third and fourth respondents. 2.The petitioner is a company incorporated under the Companies Act, 1956 and it is operating duty free shops in the various airports in India. The case on hand pertains to the duty free shop run by the petitioner...

Mar 11, 2021  

Heard Mr. Dharam Gandhi, learned counsel for the petitioner and Mr. J. B. Mishra, learned counsel for the respondents. 2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of communication dated 09.11.2020 issued by the Assistant Commissioner (Anti-Evasion), CGST and Central Excise, Belapur Commissionerate i.e., respondent No.1 to the Branch Manager, Kotak Mahindra Bank Ltd., Fort Branch, Mumbai for provisional attachment of property under s...

Mar 10, 2021  

In all these writ petitions, the petitioners are registered dealers under the Central Goods and Services Tax Act, 2017 ['CGST Act, 2017' for brevity] and are seeking a direction to the respondents to permit them to file TRAN-1 statutory form either electronically or manually or for revising the form submitted earlier electronically or manually, extending the time limit prescribed under rule 117 of CGST Rules read with Section 140 of CGST Act, 2017 in order to carry forward the unutili...

Mar 10, 2021  

ORDER UNDER SECTION 98(4) OF THECGST ACT, 2017 & UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s Olety Landmark Apratment Owner's Assocation, (OLAOA) (called as the 'Applicant' hereafter) Flat No.9/1, Ground Floor, Pipeline Road, Kurubarahalli, Mahalalakshmipuram, Bengaluru-560086, having GSTIN 29AAAA09149D1ZE, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in f...

Mar 10, 2021  

The captioned writ petition is filed by the petitioner/transporter challenging the order passed by respondent No.1/appellate authority. The petitioner has also sought writ in the nature of mandamus to issue directions to respondent No.1 to admit the appeal and decide the appeal on merits on all the points raised in the appeal by providing adequate opportunity of hearing to the petitioner. 2. Facts leading to this case are as under: The petitioner is running a transport business in the nam...

Mar 9, 2021  

1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs; "(A) To admit and allow this petition; (B) To issue any appropriate writ, order or direction to the respondents permitting the petitioner to edit and upload actual entries in GSTR-3b for the Month of May- 2019 which is at the submission stage; (C ) To issue any appropriate writ, order, or direction to the respondents to modify the conditions and...

Mar 9, 2021  

Petitioner has challenged an order dated 5th November, 2018 passed by the Inspector of State Tax demanding Central Goods and Service Tax (CGST, for short) of ₹ 1,48,425/- each and a similar sum under State Goods and Service Tax (SGST, for short) with penalties of ₹ 4,12,291/- under CGST and SGST Act, 2017. [2] Brief facts are as under: Petitioner is a proprietary concern and is engaged in the business of manufacturing aluminium utensils and its unit is located at Agartala. The pet...

Mar 9, 2021  

ORDER UNDER SECTION 98(4) OF CGST ACT, 2017 & UNDER SECTION 98(4) OF KGST ACT, 2017 M/s BG Elevators and Escalators Private Limited (called as the ‘Applicant' hereinafter), Second Floor, No.99/3, Nanda Gopal Complex, 20th Main, 8th Cross, G Block, Sahakara Nagara, Bangalore Urban, Bangalore-560 092, having GSTIN 29AAFCB0654B1Z2, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGS...

Mar 9, 2021  

COMMON ORDER Heard Mr.N.Murali, learned counsel for the petitioner and Mr.R.Swarnavel, learned Government Advocate for the respondents. 2.Though the impugned orders dated 28.11.2020 and 21.11.2020 passed by the first respondent in terms of the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short 'Act') have been challenged on various grounds, the sole ground that is urged before me is the lack of opportunity extended to the petitioner prior to passing of the...

Mar 8, 2021